| By New York Tennis Magazine Staff
Photo credit: Kenneth B. Goldberg

Spain's Rafael Nadal will not play the traditional Wimbledon warmup event at Queen’s Club next year, citing stringent British tax laws. Nadal said that he would lose money when he plays at a tournament in Britain due the tax laws. He will still play Wimbledon and next month’s ATP World Tour finals in London. Overseas athletes are taxed on prize money and appearance fees in Britain, and also on a proportion of their worldwide endorsement earnings.

Instead of playing at Queen’s next year, Nadal decided to accept an invitation to enter the grass-court tournament held the same week in Halle, Germany. Nadal has played at Queen’s in five of the past six years, winning in 2008. He missed the 2009 tournament because of a knee injury.

The tax law, which impacts athletes, musicians and actors, was implemented after Britain’s tax authority won a landmark case against Andre Agassi in 2006. He was ordered to pay tax on a portion of the money paid to him by Nike and Head because he endorsed their products at Wimbledon and other events in Britain.